Tim’s Tax News on the Tenth – November 2025

Due to the current lapse in appropriations, IRS operations are limited. However, the underlying tax law remains in effect, and all taxpayers must continue to meet their tax obligations as normal.

Tax refunds will generally not be paid during this period, with one key exception. For taxpayers filing a Form 1040, refunds will continue to be paid on electronically filed, error-free tax returns that can be automatically processed and direct deposited. The IRS urges individual taxpayers to file electronically with direct deposit to avoid delays.

During this period, the IRS will accept and process any payments and remittances received, whether received electronically or by mail.

Limited live IRS telephone customer service assistance will be available, however most automated toll-free telephone applications will remain operational.

IRS walk-in Taxpayer Assistance Centers will be closed. For people with appointments at a Taxpayer Assistance Center, all of these will be cancelled until the government reopens.

While the government is closed, people with appointments related to the Independent Office of Appeals or Taxpayer Advocate Service cases are cancelled. IRS personnel will reschedule those meetings when the government reopens.

With the 2026 filing season rapidly approaching, the IRS will be continuing some critical operations during this period to be ready for taxpayers. This includes testing and preparation of filing season programs and related issues.

Important information for taxpayers:

• Taxpayers must continue to file and pay taxes as normal.
• All tax deadlines remain in effect, including those covering individuals, corporations, partnerships, and employers. The regular payroll tax deadlines remain in effect as well.
• The IRS will continue processing payments received, whether by check or electronic means, during this period.
• Taxpayers can file their tax return electronically or on paper - although the processing of paper returns will be delayed until full government operations resume. Payments accompanying paper tax returns will still be accepted and deposited as the IRS receives them.
• The IRS website, www.IRS.gov, will remain available, along with some of the automated tools on the site.
• Tax professionals, tax software companies, and Free File will remain available.

Limited services during this period; details on specific areas:

• Automated applications. IRS.gov and some automated applications remain available, including such things as Where’s My Refund, the IRS2go phone app, and online payment agreements.
• Telephones. Automated toll-free telephone applications will remain operational. Limited live IRS telephone customer service assistance will be available. The IRS encourages people to use IRS.gov for information.
• In-person service. IRS walk-in taxpayer assistance centers are closed. During the government shutdown, all appointments are cancelled.
• Taxpayer appointments. While the government is closed, people with appointments related to the Independent Office of Appeals or Taxpayer Advocate Service cases are cancelled. IRS personnel will reschedule those meetings when the IRS reopens.
• Taxpayer correspondence. While the IRS will be able to receive mail and deposit tax payments received, the agency generally will not be responding to paper correspondence. Taxpayers who mail in correspondence to the IRS during this period should expect a longer delay for a response after full government operations resume due to a growing correspondence backlog.
• Transcripts. When taxpayers and tax professionals may need historical filing information to complete new tax returns, the IRS encourages the use of automated tools where this information will remain available. In addition, the IRS will be processing transcript requests related to disaster relief.
• Income verification. The IRS Income Verification Express Service (IVES) will remain available. IVES lets taxpayers authorize mortgage lenders, banks, and others to request their tax return or wage transcripts for income verification. The IRS provides tax records to a third party only with the consent of the taxpayer.
• Tax-exempt groups. The IRS will not be processing applications or determinations for tax-exempt status or pension plans.
• Enforcement activity. Criminal Investigation work continues during this period, as does compliance work related to protecting statutes of limitations.

If you would like more details, please do not hesitate to call our office. Our office has been successful in helping taxpayers with IRS and IDOR collection problems for over 31 years. If you have a tax or debt problem, please contact me at 847-705-9698 or thughes@lavellelaw.com and find out how we can help you.

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